Customs Regulations 1986. - Fiji Revenue & Customs Authority
Customs Regulations 1986. - Fiji Revenue & Customs Authority
Customs Regulations 1986. - Fiji Revenue & Customs Authority
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<strong>Customs</strong> Act No.11 of 1986 Rev. 2010<br />
Subsidiary Legislation<br />
The <strong>Customs</strong><br />
111.—(1) Drawback shall be payable according to the actual quantity of goods exported or<br />
shipped for use as stores, as the case may be.<br />
(2) For the purpose of assessing the amount of drawback of duty payable on any goods on which<br />
drawback is claimed, the value of such goods shall be calculated to the nearest dollar, so that in any value an<br />
amount being 50c or less shall be disregarded and in any value an amount in excess of 50 cents shall be<br />
taken to be $1.<br />
When drawback is not payable<br />
112. Drawback shall not be allowed on any goods—<br />
(a) if such goods are prohibited by any law from being exported;<br />
(b) unless perfect entry of the goods has been made and the relative invoice deposited<br />
with the proper officer;<br />
(c) unless the person claiming drawback enters the goods for exportation on the approved<br />
form (C.36) and establishes the claim to drawback by completion of the relevant<br />
certificate thereon prior to the passing of the entry;<br />
(d) unless the Comptroller is satisfied that they are being re-exported from<br />
the <strong>Fiji</strong> Islands for use for trade, commerce or industry;<br />
(e) unless security by bond or in such other form as the proper officer may<br />
require has been given that the goods shall be shipped and exported, or otherwise<br />
accounted for to the satisfaction of the proper officer;<br />
(f) which are damaged or spoiled;<br />
(g) which after importation were used in local manufacturing or production, except as<br />
otherwise provided in any regulations concerning drawback of duty on goods;<br />
(h) unless such goods are produced to the proper officer for examination at the approved<br />
place of examination prior to exportation and also, if required by a proper officer, on<br />
board the aircraft or ship on which they are to be exported;<br />
(i) unless such goods are conveyed directly and without delay from the place of<br />
examination to the aircraft or ship in which they are to be exported:<br />
Provided that the proper officer may, in his or her discretion, allow any goods to remain<br />
in official custody for a reasonable time at the risk and expense of the exporter in which case<br />
drawback shall not be allowed unless the goods are thereafter conveyed directly and without<br />
delay to such aircraft or ship;<br />
(j) unless the proper officer certifies on the export entry that the goods have been<br />
exported;<br />
(k) unless the person claiming drawback on the goods entered for exportation produces, if<br />
required, within the time allowed by the proper officer, a certificate in respect of the<br />
landing of such goods from the competent authority at the port or place of discharge.<br />
Documents required in relation to drawback<br />
113. The owner of any goods intended to be cleared for drawback shall submit an export notice of<br />
claim for drawback on the approved form (C.36) to the proper officer together with—<br />
(a) the export invoice relating to the goods;<br />
(b) a working slip;<br />
(c) a copy of the relevant import entry, where applicable, on which the goods being<br />
exported were originally imported into the <strong>Fiji</strong> Islands, together with a copy of the<br />
invoice tendered with such entry when such goods were entered for importation; and<br />
(d) an export licence, where applicable.<br />
Packing in relation to drawback<br />
114.—(1) Goods upon which drawback is not claimed shall not be packed with goods exported under<br />
drawback.<br />
(2) All external packages shall to the satisfaction of the proper officer be of sound<br />
condition and clearly and permanently marked "Exported under Drawback".<br />
113